IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
202249002 7701.00-00 Definitions 12/09/2022
202249002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/09/2022
202249001 1362.00-00 Election by Small Business Corporation 12/09/2022
202249001 9100.00-00 Extension of Time for Making Certain Elections 12/09/2022
202249000 6110.00-00 Index for Public Inspection of Written Determination 12/09/2022
202248017 509.02-01 Publicly Supported Organizations 12/02/2022
202248016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2022
202248015 501.07-00 Social Clubs 12/02/2022
202248014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2022
202248013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/02/2022
202248012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2022
202248011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2022
202248010 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 12/02/2022
202248009 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/02/2022
202248009 1502.13-00 Intercompany Transactions 12/02/2022
202248009 1502.13-01 Stock of Members 12/02/2022
202248008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/02/2022
202248008 355.01-00 Spin-Off 12/02/2022
202248008 355.05-01 Distribution of Control 12/02/2022
202248008 368.00-00 Definitions Relating to Corporate Reorganizations 12/02/2022
202248007 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022
202248007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2022
202248006 2632.00-00 Special Rules for Allocation of GST Exemption 12/02/2022
202248006 2642.00-00 Inclusion Ratio 12/02/2022
202248006 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022

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